TMI Blog2008 (8) TMI 663X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal is by a CHA against a penalty imposed on them under Section 117 of the Customs Act, which reads as follows :- Penalties for contravention, etc., not expressly mentioned. - Any person who contravenes any provision of this Act or abets any such contravention or who fails to comply with any provision of this Act with which it was his duty to comply, where no express penalty is elsewhere p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Sea Port, Custom House, No. 33, Rajaji Salai, Chennai - 600 001 within 30 days of the receipt of this notice as to why a penalty under Section 117 of the Customs Act, 1962 should not be levied on him inasmuch as he has wrongly declared the contents of the goods in the said bill of entry. Thus, the show-cause notice proposed penalty on the CHA on the ground of mis-declaration in bill of ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the appelant in the show-cause notice, wherein the only allegation was misdeclaration in bill of entry. Misdeclaration of any kind in bill of entry can attract confiscation of the goods under Section 111 of the Act and, consequently, the offender can attract a penalty under Section 112 of the Act. It would follow that the allegation raised against the CHA in the show-case notice was, at bes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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